# Social security for expats in Portugal [Living in Portugal](/living-in-portugal/) Guide Law as at 19 October 2026 9 min read [Signed by our advisers](/about/) · 4.7 on Google, 43 reviews In short In 2026, an employee in Portugal pays 11% of pay in social security contributions; the employer pays 23.75%. - Self-employed: normally 21.4% on 70% of service receipts. - First registration as self-employed: contributions normally start on the first day of the 12th month after the month activity begins. - Within the EU: you are generally insured only in Portugal, unless posted here from another member state for up to 24 months. ## What Portuguese social security covers Portuguese social security, Segurança Social, covers employees, self-employed workers and members of statutory bodies under different contribution and benefit rules. Depending on the insured category and qualifying conditions, protection can include pensions, sickness, parental benefits and unemployment or cessation-of-activity benefits. Healthcare through the SNS has separate registration and coverage rules. Portuguese social security follows the work performed and the registered role, not only the visa or tax residence label. For UK readers, Segurança Social is Portugal's counterpart of National Insurance, and you pay into only one of them at a time, normally in the country where you work, so work done in Portugal means Portuguese contributions unless HMRC has issued a certificate of coverage for a temporary posting of up to two years. Unsure which country covers your work? [Explore a Tax Consultation](/tax-consultation/). ## Classify your work before registration Expats should first classify the work relationship: employee, self-employed, board member, posted worker, or non-working family member. That classification drives NISS registration, contribution rate, declaration cadence, and whether an A1 certificate or USA/PT 1 certificate may document coverage and reduce double-contribution risk where the facts meet the agreement rules. For most cases, check: - Worker status and payer location - NISS and Segurança Social Direta access - Start of self-employed coverage (the 12-month rule) - A1 or totalisation certificate where cross-border work exists - Monthly payment and quarterly declaration dates ## When do contributions start for a new self-employed worker? On a first entry into Portugal’s self-employed regime, coverage normally takes effect on the first day of the 12th month after the month in which activity starts. For example, a first activity opened in September 2026 would ordinarily start coverage on 1 September 2027, assuming no earlier-coverage request, interruption or other special case. This is a start-date rule, not a new 12-month exemption each time you reopen activity. Earlier coverage can be requested. A restart or interrupted initial period needs a separate check of the dates recorded by Segurança Social. Tax registration and invoicing have their own duties. See the self-employed social-security coverage and declaration rules. ## Employee contributions and the employer payment deadline Under the ordinary employee regime, the worker pays 11% of covered remuneration and the employer pays 23.75%. Specific categories, exemptions and excluded remuneration can change the calculation. The ordinary employee base should not be treated as the self-employed base or capped merely by applying an IAS reference. The employer deducts the worker’s share and pays both shares to Segurança Social. For contributions relating to 2026, every employer pays between the 1st and the 25th of the following month. This is different from the self-employed payment window. Employing someone in Portugal through a company abroad? [Explore our advice for employers](/services/staff-in-portugal/). ## Self-employed contributions: from quarterly receipts to monthly payment Under the ordinary quarterly method, relevant income is generally 70% of service receipts or 20% of production and sales of goods and specified hospitality, restaurant and drinks income. One third of the relevant quarterly income becomes the monthly base. The ordinary self-employed rate is 21.4%; covered sole traders and individual limited-liability establishment holders use 25.2%. For example, EUR 9,000 in quarterly service receipts gives EUR 6,300 relevant income and a EUR 2,100 monthly base. At 21.4%, the unadjusted contribution is EUR 449.40 a month. This assumes Portuguese coverage, the quarterly method and no exemption, elected adjustment or special limit. Where required, submit quarterly declarations in Segurança Social Direta by the end of January, April, July and October for the previous three months. AT’s automatic communication of your activity registration does not substitute for those declarations. Organised accounts and qualifying concurrent employment follow different rules. Self-employed monthly contributions are paid between the 10th and 20th of the following month. The payment relates to the previous contribution month, while the base may have been established from the earlier quarter. Low or zero receipts can still produce a minimum contribution unless an exemption applies. Next step **Starting as self-employed.** The regime you register under affects both your tax and your social security. We set out the regime that fits you and when your contributions start, before you open your activity. [Starting as self-employed](/services/freelancer-setup-compliance/) ## Company directors and other statutory body members Members who perform management or administration functions generally contribute 11%, with 23.75% paid by the entity. Other covered statutory body members generally use 9.3% and 20.3%, respectively. A job title alone does not establish the rate. ## The IAS reference value for 2026 The Indexante dos Apoios Sociais (IAS) is EUR 537.13 in 2026, effective from 1 January under the annual IAS adjustment. It is a reference for specified contribution floors, ceilings and benefit thresholds; it is not a universal contribution base for every worker. For example, the self-employed monthly base has a general ceiling of 12 times the IAS under the self-employed contribution-base rules, subject to the applicable regime. ## SNS healthcare registration is separate from social security Your NISS identifies you in social security; your SNS user number identifies you in the health service. Even where the numbers are requested together, they serve different purposes. Paying contributions does not by itself complete SNS registration or establish who pays for your healthcare. A spouse does not automatically acquire pension rights or healthcare coverage merely because the other spouse contributes. ## Brazil-Portugal social security agreement: the 2025 update and how to use it Brazil and Portugal have had a social security agreement in force since 1995, widened by an additional agreement in 2013. It lets you add your contribution periods in both countries to qualify for an old-age, invalidity or survivor's pension, and each country pays the share that matches your periods there. A worker sent temporarily from one country to the other can stay in the home system with a posting certificate, so contributions are not paid twice. You claim in the country where you live. In Portugal, apply to Segurança Social, which passes the claim to the Brazilian INSS; in Brazil, apply to the INSS, which deals with Portugal's Centro Nacional de Pensões. Keep your NISS, your Brazilian NIT and your contribution records from both countries to hand. The 2025 update changed procedures, not rights. In April 2025 the two countries updated the agreement's operating procedures and agreed to replace paper with an electronic exchange of records, such as deaths, pension awards and postings, to speed up claims. They also agreed to revise the agreement, signed in 1991, by mid-2026; no revised agreement has been published, so the rules above still apply. ## Disability benefits in Portugal: the invalidity pension Portugal's main disability benefit is the invalidity pension (pensão de invalidez), paid by Segurança Social when an illness or injury that is not work-related leaves you permanently unable to work. Work accidents and occupational diseases have separate cover. - Relative invalidity: you can no longer earn more than a third of your normal pay in your own job, and you are not expected to be able to earn more than half of it within three years. You need five years of contributions, consecutive or not. - Absolute invalidity: you cannot do any job and are not expected to recover the ability to work before 65. You need three years of contributions. A Segurança Social medical board confirms the incapacity. Contributions paid in another EU country, or in a country with a social security agreement with Portugal, count towards those years if you have at least one year of contributions in Portugal. Apply through Segurança Social Direta or at a Segurança Social office. If you live in another EU country or in a country with an agreement, apply to that country's social security institution; otherwise, apply to Portugal's Centro Nacional de Pensões. ## Voluntary contributions and gaps in your record Seguro Social Voluntário is available only to people who meet its nationality or residence, work-status and coverage conditions. Being a non-working spouse does not create an automatic entitlement, and voluntary payments do not generally buy back a past gap. For foreign or stateless residents, the voluntary-insurance rules include a residence period of more than one year alongside the other conditions. ## Keep your contribution records aligned - Reconcile payroll, self-employed declarations, Anexo SS and IRS figures where those obligations apply. ## How do I get a declaration of contribution status? The declaration of contribution status (declaração de situação contributiva) shows whether you, or your company, owe anything to Segurança Social. You request it yourself, for example when a public body asks for it. - Online, in Segurança Social Direta, under Pagamentos e dívidas > Situação contributiva > Declaração da situação contributiva, or at a Segurança Social district centre. - It is issued within 10 working days of a complete request and is valid for 4 months. - Your position counts as regularised if you owe nothing, if a debt is in an authorised instalment plan that you are keeping to, or if you are contesting a debt with a guarantee in place. Otherwise the declaration states the amounts owed. - Instead of the declaration, you can give a public body consent in Segurança Social Direta to check your position directly. - Each declaration carries a verification code, so whoever receives it can confirm it is genuine. ## Frequently asked questions ### What happens to my Social Security contributions if I leave Portugal? Your contribution record remains with Portuguese Social Security. Periods completed in another EU member state count towards Portuguese benefits where needed, and Portuguese periods count there in the same way; for other countries, check whether an international agreement applies. If you return to Portugal later, your previous contributions count towards pension eligibility. ### Can I opt out of self-employed Social Security contributions? There is no general opt-out when Portuguese compulsory coverage applies. However, contributions are not due before first coverage takes effect, exemptions apply to qualifying concurrent employment and to certain pensioners, and international coordination can place you under another country’s system. ### Do expats get the same benefits as Portuguese citizens? Nationality alone does not determine benefit entitlement. A covered worker may qualify under the same applicable rules, but each benefit has its own insured-category, contribution-history and other conditions. Unemployment benefits are not identical for every employee and self-employed category. ### How do I apply for a pension with contributions from multiple countries? Start with the social security authority in your country of residence. Under EU coordination, if you have never worked in Portugal, the last country where you worked can be responsible; the Portuguese authority may direct or forward the application. For other countries, check whether an applicable bilateral agreement covers the periods and benefits. ### Is healthcare automatic once I pay social-security contributions? No. Social-security contributions, an NISS and SNS healthcare registration serve different purposes. A user number alone does not establish that every healthcare expense will be covered. ### Can voluntary contributions fill a gap in my pension record? Not automatically. A gap does not erase your existing record, but voluntary insurance has eligibility and effective-date rules. International coordination may allow qualifying periods in another country to be considered. ### Does my contribution cover a non-working spouse? It does not automatically build pension rights for your spouse. ### Are new self-employed workers in Portugal exempt from Social Security for the first 12 months? For the first entry into the Portuguese self-employed regime, coverage normally starts on the first day of the 12th month after the month activity begins. This is a start-date rule, not a new 12-month exemption after every registration. ### How do self-employed Social Security contributions work in Portugal? Under the ordinary quarterly method, relevant income is normally 70% of service receipts or 20% of production/sales of goods and specified hospitality/restaurant receipts from the previous three months. The monthly contribution base is one third of that relevant quarterly income, subject to the applicable adjustments, minima and caps. For example, EUR 9,000 of service receipts in a quarter gives EUR 6,300 relevant income and a EUR 2,100 monthly base; at 21.4%, the unadjusted monthly contribution is EUR 449.40. This example assumes Portuguese coverage, no exemption, no elected adjustment and the ordinary quarterly method. Organised accounts and other insured categories have different rules. ### How are employee Social Security contributions handled in Portugal? For 2026, employees contribute 11% of gross pay (the worker quotização) and the employer pays 23.75%, a combined 34.75% known as the Taxa Social Única. ### What Social Security rate applies to company directors (administradores or gerentes) in Portugal? Managing members of statutory bodies generally contribute at 11% with 23.75% paid by the entity. Non-managing members can use 9.3% and 20.3%, so the rate depends on the role. ### What is the IAS value for 2026 in Portugal? The Indexante dos Apoios Sociais (IAS) for 2026 is EUR 537.13, set by the annual IAS adjustment and effective from 1 January 2026 (up from EUR 522.50 in 2025). This guide is by **[Telmo Ramos](/about/)**, our founder, an economist and member no. 16379 of the Ordem dos Economistas. ## Related guides - Guide · Law as at 19 June 2026 ### [VAT in Portugal](/guides/vat-tax-portugal/) Before invoicing from Portugal, check whether VAT applies, which country’s rules govern the supply and what the invoice must show. - Guide · Law as at 13 June 2026 ### [Digital nomad visa (D8): tax in Portugal](/guides/digital-nomad-visa-tax-portugal/) Moving to Portugal on a D8 visa? Understand tax residence, remote-work income, social security and why the visa itself does not decide your tax position. - Guide · Law as at 13 June 2026 ### [Cross-border tax in Portugal](/guides/cross-border-tax-portugal/) Portugal taxes a resident on worldwide income and a non-resident only on income obtained in Portugal. ## Tell us about your situation We reply within 2 working days with the right service, its price and how to start. ## Tax Consultation A 30-minute call with your adviser, then a follow-up memo within 3 working days after the call. [Book a Tax Consultation](/book/) --- Source: https://taxbordr.com/guides/portugal-social-security-expats/ General guidance only. Individual facts govern.